MI SB1035

Adds subsection (6) establishing tax exemption for qualified sportsmen's clubs that own and use real property for their primary incorporated purpose, contingent on local tax collecting unit authorization by resolution.

Requires qualified sportsmen's clubs to meet six conditions: federal tax-exempt status or affiliation with statewide conservation organization; educational purpose in conservation and hunting/fishing/archery/shooting sports; public access to property at least 55 days per calendar year; annual public education reaching at least 4 times the club's membership; free property access to governmental entities; and membership available at reduced rates based on ability to pay.

Mandates annual affidavits filed by March 1st board of review meeting containing officer attestation, articles of incorporation/bylaws, public access days documentation, education descriptions and recipient numbers, list of governmental entities using property, and membership rate schedules.

Adds sportsmen's club definition referencing both 501(c)(3)-exempt entities and non-profit affiliates of statewide conservation organizations focused on education in conservation and hunting/fishing/archery/shooting sports and firearms safety.

Renumbers existing subsections (6) through (10) as subsections (7) through (11) to accommodate the new qualified sportsmen's club exemption provision.